股东需要申报个税吗 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	股东需要申报个税吗 -法律知识
释义	法律分析: 不需要，企业在按照规定缴纳企业所得税之后，股东不需要在缴税。法律依据: 《中华人民共和国企业所得税法》第二十六条企业的下列收入为免税收入：（一）国债利息收入；（二）符合条件的居民企业之间的股息、红利等权益性投资收益；（三）在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；
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